Common use of General Anti- Abuse Rule Clause in Contracts

General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government guidance and the Crown Commercial Service Guidance, current UK government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000. IR35 IR35 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the rights listed at (a) that are capable of being registered in any country or jurisdiction (c) all other rights having equivalent or similar effect in any country or jurisdiction Intermediary For the purposes of the IR35 rules, an intermediary can be: ● the Supplier's own limited company ● a service or a personal service company ● a partnership It does not apply if you work for a client through a Managed Service Company (MSC) or agency (for example an employment agency). Invitation to Tender The Invitation to Tender for this Framework Agreement issued on 19th February 2024. [] IR35 IR35 is also known as ‘Intermediaries legislation’. It’s a set of rules that affect tax and National Insurance where a Supplier is contracted to work for a client through an intermediary. Joint Controllers Where two or more Controllers jointly determine the purposes and means of Processing. Key Performance Indicators The performance indicators in Schedule 6 clause 6.30. Know-How All ideas, concepts, schemes, information, knowledge, techniques, methodology, and anything else in the nature of know-how relating to the G-Cloud Services but excluding know-how already in the Supplier's or CCS's possession before the Start Date.

General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 Xxx 0000 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government Government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government Government guidance and the Crown Commercial Service Guidance, current UK government Government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000Xxx 0000. IR35 IR35 XX00 XX00 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. DRAFT Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the rights listed at (a) that are capable of being registered in any country or jurisdiction (c) all other rights having equivalent or similar effect in any country or jurisdiction Intermediary For the purposes of the IR35 rules, an intermediary can be: ● the Suppliersupplier's own limited company ● a service or a personal service company ● a partnership It does not apply if you work for a client through a Managed Service Company (MSC) or agency (for example an employment agency). Invitation to Tender The Invitation to Tender for this Framework Agreement issued on 19th February 20247 March. [] IR35 IR35 XX00 XX00 is also known as ‘Intermediaries legislation’. It’s a set of rules that affect tax and National Insurance where a Supplier is contracted to work for a client through an intermediary. Joint Controllers Where two or more Controllers jointly determine the purposes and means of Processing. Key Performance Indicators The performance indicators in Schedule 6 clause 6.306.27. Know-How All ideas, concepts, schemes, information, knowledge, techniques, methodology, and anything else in the nature of know-how relating to the G-Cloud Services but excluding know-how already in the Supplier's or CCS's possession before the Start Date. Law Any applicable Act of Parliament, subordinate legislation within the meaning of Section 21(1) of the Interpretation Xxx 0000, exercise of the royal prerogative, enforceable community right within the meaning of Section 2 of the Xxxxxxxx Xxxxxxxxxxx Xxx 0000, judgment of a relevant court of law, or directives or requirements of any Regulatory Body. Lot Any of the 3 lots specified in the Invitation to Tender and ‘Lots’ will be construed accordingly. Management Charge The sum paid by the Supplier to CCS being an amount of up to 1% but currently set at 0.75% of all Charges for the Services invoiced to Buyers (net of VAT) in each month throughout the duration of the Framework Agreement and thereafter, until the expiry or termination of any Call-Off Contract. Management Information or MI The management information specified in Section 6 (What you report to CCS).

General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 Xxx 0000 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government guidance and the Crown Commercial Service Guidance, current UK government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000Xxx 0000. IR35 IR35 XX00 XX00 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a “Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Dun & Bradstreet rating of 10 or less Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the rights listed at (a) that are capable of being registered in any country or jurisdiction (c) all other rights having equivalent or similar effect in any country or jurisdiction Intermediary For the purposes of the IR35 rules, an intermediary can be: ● the Supplier's own limited company ● a service or a personal service company ● a partnership It does not apply if you work for a client through a Managed Service Company (MSC) or agency (for example an employment agency). Invitation to Tender The Invitation to Tender for this Framework Agreement issued on 19th February 20249th March 2022. [] IR35 IR35 XX00 XX00 is also known as ‘Intermediaries legislation’. It’s a set of rules that affect tax and National Insurance where a Supplier is contracted to work for a client through an intermediary. Joint Controllers Where two or more Controllers jointly determine the purposes and means of Processing. Key Performance Indicators The performance indicators in Schedule 6 clause 6.30. Know-How All ideas, concepts, schemes, information, knowledge, techniques, methodology, and anything else in the nature of know-how relating to the G-Cloud Services but excluding know-how already in the Supplier's or CCS's possession before the Start Date.

General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government guidance and the Crown Commercial Service Guidance, current UK government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000. IR35 IR35 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the rights listed at (a) that are capable of being registered in any country or jurisdiction (c) all other rights having equivalent or similar effect in any country or jurisdiction Intermediary For the purposes of the IR35 rules, an intermediary can be: ● the Supplier's own limited company ● a service or a personal service company ● a partnership It does not apply if you work for a client through a Managed Service Company (MSC) or agency (for example an employment agency). Invitation to Tender The Invitation to Tender for this Framework Agreement issued on 19th February 2024. [] IR35 IR35 is also known as ‘Intermediaries legislation’. It’s a set of rules that affect tax and National Insurance where a Supplier is contracted to work for a client through an intermediary. Joint Controllers Where two or more Controllers jointly determine the purposes and means of Processing. Key Performance Indicators The performance indicators in Schedule 6 clause 6.30. Know-How All ideas, concepts, schemes, information, knowledge, techniques, methodology, and anything else in the nature of know-how relating to the G-Cloud Services but excluding know-how already in the Supplier's or CCS's possession before the Start Date.

General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government Government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government Government guidance and the Crown Commercial Service Guidance, current UK government Government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000. IR35 IR35 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the rights listed at (a) that are capable of being registered in any country or jurisdiction (c) all other rights having equivalent or similar effect in any country or jurisdiction Intermediary For the purposes of the IR35 rules, an intermediary can be: ● the Supplier's supplier’s own limited company ● a service or a personal service company ● a partnership It does not apply if you work for a client through a Managed Service Company (MSC) or agency (for example an employment agency). Invitation to Tender The Invitation to Tender for this Framework Agreement issued on 19th February 20247 March. [] IR35 IR35 is also known as ‘Intermediaries legislation’. It’s a set of rules that affect tax and National Insurance where a Supplier is contracted to work for a client through an intermediary. Joint Controllers Where two or more Controllers jointly determine the purposes and means of Processing. Key Performance Indicators The performance indicators in Schedule 6 clause 6.306.27. Know-How All ideas, concepts, schemes, information, knowledge, techniques, methodology, and anything else in the nature of know-how relating to the G-Cloud Services but excluding know-how already in the Supplier's ’s or CCS's ’s possession before the Start Date. Law Any applicable Act of Parliament, subordinate legislation within the meaning of Section 21(1) of the Interpretation Act 1978, exercise of the royal prerogative, enforceable community right within the meaning of Section 2 of the European Communities Act 1972, judgment of a relevant court of law, or directives or requirements of any Regulatory Body. Loss All losses, liabilities, damages, costs, expenses (including legal fees), disbursements, costs of investigation, litigation, settlement, judgment, interest and penalties whether arising in contract, tort (including negligence), breach of statutory duty, misrepresentation or otherwise and ‘Losses’ will be interpreted accordingly. Lot Any of the 3 lots specified in the Invitation to Tender and ‘Lots’ will be construed accordingly. Management Charge The sum paid by the Supplier to CCS being an amount of up to 1% but currently set at 0.75% of all Charges for the Services invoiced to Buyers (net of VAT) in each month throughout the duration of the Framework Agreement and thereafter, until the expiry or End of any Call-Off Contract. Management Information or MI The management information specified in Section 6 (What you report to CCS).

General Anti- Abuse Rule. The legislation in Part 5 of the Finance Act 2013 and any future legislation introduced to counteract tax advantages arising from abusive arrangements to avoid national insurance contributions. Good Industry Practice Standards, practices, methods and process conforming to the Law and the exercise of that degree of skill and care, diligence, prudence and foresight which would reasonably and ordinarily be expected from a skilled and experienced person or body engaged in a similar undertaking under the same or similar circumstances. Group of Economic Operators A partnership or consortium not (yet) operating through a separate legal entity. Guarantee The guarantee in Call-Off Contract Schedule 5 (Guarantee). Guidance Any current UK government guidance on the Public Contracts Regulations 2015. In the event of a conflict between any current UK government guidance and the Crown Commercial Service Guidance, current UK government guidance will take precedence. Halifax Abuse Principle The principle explained in the CJEU Case C-255/02 Halifax and others. Implementation Plan The plan set out in the Order Form. Information This has the meaning given under section 84 of the Freedom of Information Act 2000. IR35 IR35 is also known as ‘intermediaries legislation’. It’s a set of rules that affect tax and National Insurance if a Supplier is contracted to work for a client through an intermediary. Independent Control where a Controller has provided Personal Data to another Party which is not a “Processor or Joint Controller because the recipient itself determines the purposes and means of Processing but does so separately from the Controller providing it with Personal Data. Inside IR35 Employment engagements that would be within the scope of the IR35 Intermediaries legislation if assessed by the ESI tool. Insolvency Event Can be: ● a voluntary arrangement ● a winding-up petition ● the appointment of a receiver or administrator ● an unresolved statutory demand ● a Schedule A1 moratorium ● a Supplier Trigger Event Dun & Bradstreet rating of 10 or less Intellectual Property Rights or IPR (a) copyright, rights related to or affording protection similar to copyright, rights in databases, patents and rights in inventions, semi-conductor topography rights, trade marks, rights in internet domain names and website addresses and other rights in trade names, designs, Know-How, trade secrets and other rights in Confidential Information (b) applications for registration, and the right to apply for registration, for any of the rights listed at (a) that are capable of being registered in any country or jurisdiction (c) all other rights having equivalent or similar effect in any country or jurisdiction Intermediary For the purposes of the IR35 rules, an intermediary can be: ● the Supplier's own limited company ● a service or a personal service company ● a partnership It does not apply if you work for a client through a Managed Service Company (MSC) or agency (for example an employment agency). Invitation to Tender The Invitation to Tender for this Framework Agreement issued on 19th February 20249th March 2022. [] IR35 IR35 is also known as ‘Intermediaries legislation’. It’s a set of rules that affect tax and National Insurance where a Supplier is contracted to work for a client through an intermediary. Joint Controllers Where two or more Controllers jointly determine the purposes and means of Processing. Key Performance Indicators The performance indicators in Schedule 6 clause 6.30. Know-How All ideas, concepts, schemes, information, knowledge, techniques, methodology, and anything else in the nature of know-how relating to the G-Cloud Services but excluding know-how already in the Supplier's or CCS's possession before the Start Date.